https://www.taxtmi.com/circulars?id=5736 Additional excise duty under the Additional Duty of Excise (Textile & Textile Articles) Act, 1978 is not payable on goods exported under bond because the Central Excise Rules apply to the additional duty, exports under bond are not equivalent to exemption or a nil rate, and notifications and a harmonious construction of rebate and bond provisions demonstrate an intent to make duty incidence nil on export. en-us Wed, 11 Dec 1996 00:00:00 +0530 Fri, 13 Mar 2009 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5736 Additional excise duty under the Additional Duty of Excise (Textile & Textile Articles) Act, 1978 is not payable on goods exported under bond because the Central Excise Rules apply to the additional duty, exports under bond are not equivalent to exemption or a nil rate, and notifications and a harmonious construction of rebate and bond provisions demonstrate an intent to make duty incidence nil on export. Circulars Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5736